I did my undergraduate work at Brigham Young University and my graduate
work at the university of Minnesota.

My primary area of interest is auditing and fraud examination. I have published articles in
several journals, including: The Accounting Review, Accounting Horizons,
The Internal Auditor, The CPA Journal, and The Journal of
Accountancy.

I worked as a faculty resident with a large international CPA firm and on the professional staff of a small CPA firm in Las Vegas. I
did sales tax audits out of the Hollywood office of the Board of Equalization, and worked as an
internal auditor to the California Department of Food and Agriculture.
I have studied the reports and audit working
papers of the Bureau of State
Audits.

I was a member of the American Institute of CPAs, and
a charter member of the Audit section of the American Accounting
Association . I served on the executive committee of the Western Region
of the American Accounting Association from 2002 to 2006, and was as president
of the Western Region in 2004-2005. I was active in the Sacramento Chapter of the Institute of Internal Auditors, serving
on its board of governors for several years; I was president in
1993-94. I am now a member of the Association of Certified Fraud Examiners.

I am an active member of the Church of Jesus Christ
of Latter-day Saints (Mormon). My wife Ronda and I are the parents of five
sons, and we have fourteen grandchildren--5 boys and 9 girls. I do historical re-enactments with the Mormon Battalion (1846-1848), and am a volunteer docent at the Marshall Gold Discovery Stake Park in Coloma.